The enzyme responsible for breaking down lactose is lactase, an enzyme found on the wall of the intestines.
Lactase breaks down lactose (the sugar found in milk) into galactose and glucose. The activity of lactase becomes reduced after breastfeeding, at that point the body no longer needs as much lactase.
Not to mention a human mothers milk is much different from the milk of a cow .... http://www.collective-evolution.com